the SEC office on March 19, 2021 and the auditor is limited its scope of the review or audit by the GL’s executives of the securities issuer for that the financial statement that caused MD&A for Q3

, Bitazza's advertisement review process was inadequate. As a result, advertisements published during this period contained contents that could encourage or imply guaranteed returns from investments in

review responsibility of her audit group. She had the authorized access to view the draft financial statements in the EY information system and disclosed the inside information of the three companies to

preparing, approving, and supervising advertisements. In particular, Bitazza's advertisement review process was inadequate. As a result, advertisements published during this period contained contents